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ISSN (p) 2411-7161 / ISSN (e) 2712-9500
№5 / 2023
workplace will be considered.
Major project management tasks typically require the project manager to have a team of adequately qualified personnel, including a team of subject matter experts and managers, and dedicated staff whose work is unique in that:
- the working group, as an organizational structure, acts until the "project implementation period";
- the number of project team members is not a stable composition and changes depending on the stages of project implementation, in other words, a part of the employees is withdrawn to a certain stage, for example:
• members of the working group may work for a certain period of time outside of their main job, not full-time, when working on the project;
• members of the project team who can work on the project in addition to working on their main tasks in the sustainable organization;
• project team members can work not only within the territory of a regionally distributed city, but also within the territory of distant cities and countries.
All these things require special instructions for organizing the work of the working group, the main of which is the need to organize the infrastructure (a complex serving production), its organization, which allows the implementation of centralized and decentralized functions of the project and the protection and confidentiality of the commercial secret of the project. Such an infrastructure serves as the workplace of the project's task force. In developed countries, workplace intellectual property is considered to be not only computer and organizational equipment, but also project management facilities, as well as the infrastructure that supports all project management activities. Literature:
1. Gurbanguly Berdimuhamedov "State Regulation of Socioeconomic Development of Turkmenistan" -study guide for higher education institutions - Part I. Aswhgabat, Turkmen State Publishing House, 2010
2. Conception of Foreign Policy Strategy of Turkmenistan for 2017-2023 - Ashgabat 2017
3. "Program of President Of Turkmenistan for Socioeconomic Development of the Country in 2019-2025 "
©Amanguliyeva D., Rejepov T., 2023
Annaev Guvanch,
student
Turkmen State Institute of Economics and Management ABOUT NATIONAL TAXES OF TURKMENISTAN
Each national tax system operates on the basis of a real methodological basis, more precisely, a set of theoretical and scientific-practical rules on the basis of taxation. Depending on its level of economic and political maturity, each state adopts a specific concept of taxation under the law. In international tax practice, the concepts of taxation of assets and property, for example, the final results of the value, the taxation of income, the taxation of sales transactions, the taxation of rents, etc.
This requires defining and approving the structure of the national tax system and its methodological and organizational legal bases, functions and ultimate goals. Its methodological foundations of taxation make up the construction of the tax mechanism and its components, more precisely, tax planning, tax regulation
АКАДЕМИЧЕСКОЕ ИЗДАТЕЛЬСТВО «НАУЧНАЯ АРТЕЛЬ»
and tax control. At the beginning of the 21st century, the strong involvement of the Turkmen economy in international economic relations, the deep introduction of market relations into the economy, and the use of high taxes created positive conditions for the transition from a tax policy to a tax policy used for the development of the economy. The Final Law of Turkmenistan "On Taxes", closely adapted to the conditions of the developed and mature market, was adopted and entered into force on November 1, 2004. The norms of the Final Law of Turkmenistan "On Taxes" were developed on the basis of international tax practice, national characteristics of the Turkmen economy and regulatory acts in force in the country, and the Constitution of Turkmenistan was recognized as its main political and economic pillar. In Part 1 of Article 2 of the Final Law of Turkmenistan "On Taxes", it is defined as: "Tax legislation of Turkmenistan is based on the Constitution of Turkmenistan."
Today, the group that facilitates the redistribution mentioned above is called "Tax". At the same time, it should be taken into account that the name of individual economic processes, that is, the name of the economic category, does not have a defining value, because their internal content does not change when the name of these processes or group changes. As a result of the evolution of people's scientific ideas, the types of tax relations of the society with the state got different names.
Economic reforms require systemic solutions. This means that biased approaches are needed when selecting and evaluating tax reform initiatives. It is considered appropriate to apply the principles of economic theory, including the classical model theory of taxation, when implementing tax reforms. The development of its tax mechanism is conditioned by the country's economic and political situation. Based on the economic content of taxes, the tax system consists of taxes, duties and other mandatory payments, as well as the order and methods of their determination and payment. The state's tax system includes:
- types of taxes and fees collected on the basis of regulatory legal documents;
- groups of taxpayers and tax exempt persons;
- basics of taxation;
- the justification of the emergence (change, termination) of obligations to pay taxes and fees and the order of execution;
- the principles of determining and suspending the operation of taxes and fees;
- rights and obligations of participants in tax legal relations;
- types and methods of tax control;
- responsibility for violations of the tax law;
- the procedure for appealing actions (inaction) of officials of tax authorities.
The tax system operating in Turkmenistan is mainly focused on the implementation of the fiscal function of forming the profitable part of the state budget. Based on this, it can be said that it is economically justified to use a tax system consisting of taxes based on different sources and income. The composition of different taxes, consisting of different types of tax payments, reflects the common tax systems in world practice. Given the uniqueness of specific economic activities
Such a system allows for the formation of the revenue base of the state by ensuring the financing of the adopted programs.
The reform of the tax system can be ensured by strengthening the regulatory function of these taxes, focusing on ensuring economic development. As stated in the "Revival of a new era of a stable state: the National Program of Socio-Economic Development of Turkmenistan in 2022-2052", "Tax policy will be aimed at stimulating economic growth, simplifying the tax system, and increasing the autonomy of local budgets." Accordingly, the reform of the tax system in Turkmenistan can be carried out in one of the following ways:
- the study of the tax systems of successfully functioning and economically developed countries closer to the conditions of Turkmenistan and taking one of them as a model;
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ISSN (p) 2411-7161 / ISSN (e) 2712-9500
№5 / 2023
- use of the tax system adapted to the market conditions of the economy of the state;
- development of proposals for improvement of the tax system. Reforms in the field of tax legal relations are not limited to having professional skills in collecting tax payments. First of all, it is necessary to determine the role of the tax category in extended continuous production and to understand in what ways its role can be improved. It is impossible to imagine experiments without theory. The theory is a set of ideas that explain the deep foundations and first causes of the events and phenomena that are always a supporter of human development and evolution. Clarification of the concept of taxes reveals the structure of the tax system, its components, its role in the country's economic affairs, its connection with the formation of tariffs, budget financing, enterprise finance, regulation of foreign currencies, and money circulation within the framework of taxation activities.
Literature:
1. "Revival of a new epoch of a stable state: National program of socio-economic development of Turkmenistan in 2022-2052" - A.: Turkmen State Publishing Service, 2022.
2. Unified Law of Turkmenistan "On Taxes". - 2004.
3. Charygeldiyev Y. Taxation in Turkmenistan and its improvement: Scientific monograph or.
©Annaev G., 2023
Arasheva Ogulsapdy,
lecturer Muhadov Begench,
student
Niyazov Gurbanmuhammet,
student Gullieva Gulalek,
student
Turkmen state institute of finance
IMPROVEMENT OF E-GOVERNMENT
E-government plays an important role in the transition to a digital economy. Electronic government is a group of technologies and organizational measures to organize digital communication between state authorities, citizens, organizations and other subjects of the economy. That is, the work of government agencies is an effective way to provide information about government services to citizens, businesses, and other branches of government. This means reducing the personal interaction between the government and the applicant and making the most of the internet.
In the process of transition to a digital economy in the world experience, the creation of E-government consists of four stages: each of them helps citizens to interact with the state.
Phase I is the information phase. During this period, the e-government portal is launched and populated with information. Information about the work and services provided by government agencies to the public is generated. Examples of this include regulatory documents, contract information, and government documents.
